Home Insights Short-term rentals through a platform: VAT from 1 July 2028
Short-term rentals through a platform: VAT from 1 July 2028
From 1 July 2028 a short-term rental platform will in many cases owe the VAT on your rental itself. You can prevent that by accounting for the VAT yourself. Which choice works out better depends on your costs.
We calculate both choices for you
On your own turnover and costs, before 1 July 2028.
What changes
Where a platform facilitates short-term accommodation, from 1 July 2028 the platform is treated as making the rental to the guest, and charges the VAT. Your rental to the platform is then exempt, without a right to deduct VAT. This follows from the EU directive (EU) 2025/516; the Dutch bill was in public consultation at the end of 2025 and is expected to go to the House of Representatives at the end of 2026. EU countries may postpone the rule until 1 January 2030 at the latest; the Dutch draft assumes 1 July 2028.
This does not apply if you give the platform your VAT number and declare that you will account for the VAT yourself. You then keep charging VAT, and keep your right to deduct.
The two choices
- Platform rules: the platform charges and pays the VAT. You have less administration, but no longer deduct VAT on your costs, such as furnishing, maintenance and cleaning
- Your own VAT: you give your VAT number to the platform, charge 21% and file returns. You keep the right to deduct VAT on your costs
If you deducted VAT on a renovation or furnishing in the past, switching to the exempt situation can lead to a revision: paying part of that VAT back.
Other points in the proposal
- The Dutch draft has no exception for businesses using the small business scheme (KOR) for short-term rentals: with the KOR the platform also charges the VAT
- The draft limits short-term rental to at most 30 consecutive nights for the same person; a longer stay may then count as an exempt letting
- The proposal has not been adopted yet; details may still change
Example
An owner rents out a holiday home through a platform for € 40,000 a year (excl. VAT). Costs for cleaning, maintenance and furnishing are € 10,000, with € 2,100 VAT.
- Own VAT: € 8,400 VAT on the rental, € 2,100 deducted, € 6,300 to pay
- Platform rules: the platform pays the € 8,400 VAT on the rental; the owner no longer deducts the € 2,100, so the owner's costs rise by € 2,100
- If the price for the guest stays the same, accounting for VAT yourself yields € 2,100 a year more here, minus the cost of the returns
This is a worked example at the 21% rate, not a client case. The platform's commission is left out.
What we do
We calculate both choices on your turnover and costs, including any revision (€ 95 per hour, with an estimate up front). If you choose to account for the VAT yourself, we arrange the VAT registration (€ 175 one-off) and the returns (€ 175 per period). Living or established abroad and renting out in the Netherlands? Then the fees for foreign businesses apply.
Frequently asked questions
Will Airbnb charge the VAT on my rental from 2028?
From 1 July 2028, yes, unless you give the platform your VAT number and declare that you will account for the VAT yourself. The Dutch bill has not been adopted yet.
Which is better: the platform accounting for the VAT, or doing it yourself?
That depends on your costs. If the platform accounts for the VAT, you lose your right to deduct. With high costs or a recent renovation, doing it yourself is often better.
Does this also apply under the small business scheme (KOR)?
Under the Dutch draft, yes: the Netherlands makes no exception for KOR businesses for short-term rentals.
Renting out through a platform? Tell us roughly what your turnover and costs are.
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
Rather talk it through? Call now